2. A. Sam purchases a $10,000 bond from Disney Corp. on January 1, 2020. The bond has a 12% annual interest rate. On June 30, 2020, Sam gifts the bond to his daughter, Sarah. How much income is reported by Sam? Sarah? (1.5 Point) B. Sam purchases stock in Disney Corp. on January 1, 2020 for $10,000. On June 30, 2020, Sam gifts the bond to his daughter, Sarah. The stock declares and pays $1,200 in dividends in 2020: $500 dividend on June 1, 2020 and a $700 dividend on September 30, 2020. How much income is reported by Sam? Sarah? (1.5 Point) C. Why are the answers for parts A and B different? (1 Point)